Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 10
Employees who work for tips. If you received $20 or more in tips
during June, report them to your employer. You can use Form 4070.
July 15
Partnerships. File a 2002 calendar year return (Form 1065). This due
date applies only if you were given an automatic 3-month extension. Provide each partner
with a copy of Schedule K-1 (Form 1065) or a substitute K-1. If you need an additional
3-month extension, file Form 8800.
Electing large partnerships. File a 2002 calendar year return (Form
1065-B). This due date applies only if you were given an automatic 3-month extension. If
you need an additional 3-month extension, file Form 8800. See March 17 for the
due date for furnishing the Schedules K-1 to the partners.
August 11
Employees who work for tips. If you received $20 or more in tips
during July, report them to your employer. You can use Form 4070.
August 15
Individuals. If you have an automatic 4-month extension to file your
income tax return for 2002, file Form 1040, 1040A, or 1040EZ and pay any tax, interest,
and penalties due. If you need an additional 2-month extension, file Form 2688.
September 10
Employees who work for tips. If you received $20 or more in tips
during August, report them to your employer. You can use Form 4070.
September 15
Individuals. Make a payment of your 2003 estimated tax if you are
not paying your income tax for the year through withholding (or will not pay in enough tax
that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2003.
For more information, see Publication 505.
Corporations. File a 2002 calendar year income tax return (Form 1120
or 1120-A) and pay any tax due. This due date applies only if you timely requested an
automatic 6-month extension. Otherwise, see March 17.
S corporations. File a 2002 calendar year income tax return (Form
1120S) and pay any tax due. This due date applies only if you timely requested an
automatic 6-month extension. Otherwise, see March 17. Provide each shareholder
with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Corporations. Deposit the third installment of estimated income tax
for 2003. A worksheet, Form 1120-W, is available to help you make an estimate of your tax
for the year.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 10
Employees who work for tips. If you received $20 or more in tips
during September, report them to your employer. You can use Form 4070.
October 15
Individuals. File a 2002 income tax return and pay any tax due if
you were given an additional 2-month extension.
Partnerships. File a 2002 calendar year return (Form 1065). This due
date applies only if you were given an additional 3-month extension. Provide each partner
with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
Electing large partnerships. File a 2002 calendar year return (Form
1065-B). This due date applies only if you were given an additional 3-month extension. See
March 17 for the due date for furnishing the Schedules K-1 to the partners.
November 10
Employees who work for tips. If you received $20 or more in tips
during October, report them to your employer. You can use Form 4070.
December 10
Employees who work for tips. If you received $20 or more in tips
during November, report them to your employer. You can use Form 4070.
December 15
Corporations. Deposit the fourth installment of estimated income tax
for 2003. A worksheet, Form 1120-W, is available to help you estimate your tax for the
year.
Fiscal-Year Taxpayers
If you use a fiscal year (rather than the calendar year) as your tax year, you should
change some of the dates in this calendar. Use the following general guidelines to make
these changes.
Note. The 3 months that make up each quarter of a fiscal year
may be different from those of each calendar quarter, depending on when the fiscal year
begins.
Individuals
Form 1040. This form is due on the 15th day of the 4th month after the end of
your tax year.
Estimated tax payments (Form 1040-ES). Payments are due on the 15th
day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month
after your tax year ends.
Partnerships
Form 1065. This form is due on the 15th day of the 4th month after the end of
the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065)
or a substitute Schedule K-1.
Form 1065-B (electing large partnerships). This form is due on the
15th day of the 4th month after the end of the partnership's tax year. Each partner must
be provided with a copy of the Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by
the first March 15 following the close of the partnership's tax year.
Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004). These forms are due on the
15th day of the 3rd month after the end of the corporation's tax year. S Corporations must
provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule
K-1.
Estimated tax payments. Payments are due on the 15th day of the 4th,
6th, 9th, and 12th months of the corporation's tax year.
Form 2553. This form is used to choose S corporation treatment. It
is due by the 15th day of the 3rd month of the first tax year to which the choice will
apply or at any time during the preceding tax year.
Employer's
Tax Calendar
This calendar covers various due dates of interest to employers. Principally, it covers
the following three federal taxes.
- Income tax you withhold from your employees' wages or from nonpayroll amounts you pay
out.
- Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages
and the social security and Medicare taxes you must pay as an employer.
- Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three
taxes throughout the year. Use this calendar with Publication 15, which gives the deposit
rules.
Forms you may need. The following is a list and description of the
primary employment tax forms you may need.
- Form 940 (or 940-EZ), Employer's Annual Federal Unemployment (FUTA) Tax Return. This
form is due 1 month after the calendar year ends. Use it to report the FUTA tax you paid.
Most employers can use Form 940-EZ, which is a simplified version of Form 940.
- Form 941, Employer's Quarterly Federal Tax Return. This form is due 1 month
after the calendar quarter ends. Use it to report social security and Medicare taxes and
withheld income taxes on wages if your employees are not farm workers.
- Form 943, Employer's Annual Tax Return for Agricultural Employees. This form is
due 1 month after the calendar year ends. Use it to report social security and Medicare
taxes and withheld income taxes on wages if your employees are farm workers.
- Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1
month after the calendar year ends. Use it to report income tax withheld on all nonpayroll
items. Nonpayroll items include the following.
- Backup withholding.
- Withholding on pensions, annuities, IRAs, and gambling winnings.
- Payments of Indian gaming profits to tribal members.
Fiscal-year taxpayers. The dates in this calendar apply whether you
use a fiscal year or a calendar year as your tax year. The only exception is the date for
filing Forms 5500 and 5500-EZ. These employee benefit plan forms are due by the last day
of the seventh month after the plan year ends. See July 31, later.
Extended due dates. If you deposit, in full and on time, the tax you
are required to report on Form 940, 941, 943, or 945, you have an additional 10 days to
file that form.
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
Note. If you are subject to the semiweekly deposit rule, use Table
2 near the end of this publication for your deposit due dates.
During January
All employers. Give your employees their copies of Form W-2 for 2002
by January 31, 2003. If an employee agreed to receive Form W-2 electronically, post it on
a website accessible to the employee and notify the employee of the posting by January 31.
January 2
Earned income credit. Stop advance payments of the earned income
credit for any employee who did not give you a new Form W-5 for 2003.
January 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in December 2002.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in December 2002.
January 31
All employers. Give your employees their copies of Form W-2 for
2002. If an employee agreed to receive Form W-2 electronically, have it posted on a
website and notify the employee of the posting.
Payers of gambling winnings. If you either paid reportable gambling
winnings or withheld income tax from gambling winnings, give the winners their copies of
Form W-2G.
Nonpayroll taxes. File Form 945 to report income tax withheld for
2002 on all nonpayroll items, including backup withholding and withholding on pensions,
annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal
members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can
pay it in full with a timely filed return.) If you deposited the tax for the year in full
and on time, you have until February 10 to file the return.
Social security, Medicare, and withheld income tax. File Form 941
for the fourth quarter of 2002. Deposit any undeposited tax. (If your tax liability is
less than $2,500, you can pay it in full with a timely filed return.) If you deposited the
tax for the quarter in full and on time, you have until February 10 to file the return.
Farm employers. File Form 943 to report social security and Medicare
taxes and withheld income tax for 2002. Deposit any undeposited tax. (If your tax
liability is less than $2,500, you can pay it in full with a timely filed return.) If you
deposited the tax for the year in full and on time, you have until February 10 to file the
return.
Federal unemployment tax. File Form 940 (or 940-EZ) for 2002. If
your undeposited tax is $100 or less, you can either pay it with your return or deposit
it. If it is more than $100, you must deposit it. However, if you already deposited the
tax for the year in full and on time, you have until February 10 to file the return.
February 10
Nonpayroll taxes. File Form 945 to report income tax withheld for
2002 on all nonpayroll items. This due date applies only if you deposited the tax for the
year in full and on time.
Social security, Medicare, and withheld income tax. File Form 941
for the fourth quarter of 2002. This due date applies only if you deposited the tax for
the quarter in full and on time.
Farm employers. File Form 943 to report social security, Medicare,
and withheld income tax for 2002. This due date applies only if you deposited the tax for
the year in full and on time.
Federal unemployment tax. File Form 940 (or 940-EZ) for 2002. This
due date applies only if you deposited the tax for the year in full and on time.
February 18
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in January.
All employers. Begin withholding income tax from the pay of any
employee who claimed exemption from withholding in 2002, but did not give you a new Form
W-4 to continue the exemption this year.
February 28
Payers of gambling winnings. File Form 1096, Annual Summary and
Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you
issued for 2002.
If you file Forms W-2G electronically (not by magnetic media), your due date for filing
them with the IRS will be extended to March 31. The due date for giving the recipient
these forms still will be January 31.
All employers. File Form W-3, Transmittal of Wage and Tax
Statements, along with Copy A of all the Forms W-2 you issued for 2002.
If you file Forms W-2 electronically (not by magnetic media), your due date for filing
them with the SSA will be extended to March 31. The due date for giving the recipient
these forms still will be January 31.
Large food and beverage establishment employers. File Form 8027, Employer's
Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal
of Employer's Annual Information Return of Tip Income and Allocated Tips, to
summarize and transmit Forms 8027 if you have more than one establishment.
March 17
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in February.
March 31
Electronic filing of Forms W-2. File copy A of all the Forms W-2 you
issued for 2002. This due date applies only if you electronically file (not by magnetic
media). Otherwise, see February 28.
The due date for giving the recipient these forms still will be January 31.
Electronic filing of Forms W-2G. File copies of all the Forms W-2G
you issued for 2002. This due date applies only if you electronically file (not by
magnetic media). Otherwise, see February 28.
The due date for giving the recipient these forms still will be January 31.
For information about filing Forms W-2G electronically, see Publication 1220, Specifications
for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in March.
Household employers. If you paid cash wages of $1,300 or more in
2002 to a household employee, file Schedule H (Form 1040) with your income tax return and
report any employment taxes. (The $1,300 amount is increased to $1,400 for 2003.) Report
any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000
or more in any calendar quarter of 2002 or 2003 to household employees. Also report any
income tax you withheld for your household employees. For more information, see
Publication 926.
April 30
Social security, Medicare, and withheld income tax. File Form 941
for the first quarter of 2003. Deposit any undeposited tax. (If your tax liability is less
than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax
for the quarter in full and on time, you have until May 12 to file the return.
Federal unemployment tax. Deposit the tax owed through March, if
more than $100.
May 12
Social security, Medicare, and withheld income tax. File Form 941
for the first quarter of 2003. This due date applies only if you deposited the tax for the
quarter in full and on time.
May 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in April.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in April.
June 16
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in May.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in June.
July 31
Social security, Medicare, and withheld income tax. File Form 941
for the second quarter of 2003. Deposit any undeposited tax. (If your tax liability is
less than $2,500, you can pay it in full with a timely filed return.) If you deposited the
tax for the quarter in full and on time, you have until August 11 to file the return.
Federal unemployment tax. Deposit the tax owed through June if more
than $100.
All employers. If you maintain an employee benefit plan, such as a
pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year
2002. If you use a fiscal year as your plan year, file the form by the last day of the
seventh month after the plan year ends.
August 11
Social security, Medicare, and withheld income tax. File Form 941
for the second quarter of 2003. This due date applies only if you deposited the tax for
the quarter in full and on time.
August 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in July.
September 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in August.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in September.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in September.
October 31
Social security, Medicare, and withheld income tax. File Form 941
for the third quarter of 2003. Deposit any undeposited tax. (If your tax liability is less
than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax
for the quarter in full and on time, you have until November 10 to file the return.
Federal unemployment tax. Deposit the tax owed through September, if
more than $100.
During November
Income tax withholding. Ask employees whose withholding allowances
will be different in 2004 to fill out a new Form W-4.
Earned income credit. Request each eligible employee who wants to
receive advance payments of the earned income credit during the year 2004 to fill out a
Form W-5. A new Form W-5 must be filled out each year before any payments are made.
November 10
Social security, Medicare, and withheld income tax. File Form 941
for the third quarter of 2003. This due date applies only if you deposited the tax for the
quarter in full and on time.
November 17
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in October.
December 15
Social security, Medicare, and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit
the tax for payments in November.
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